How many MCQs and TBSs are on REG in 2026?

REG has 72 MCQs across testlets of 36 and 36, followed by 8 TBSs across testlets of 2, 3, and 3.

How are MCQs and TBSs weighted on REG?

REG assigns 50% of the score to MCQs and 50% to TBSs. The official Blueprint lists these as score weights, not suggested study-time allocations.

Are the five REG questions on this page official AICPA questions?

No. They are original CPAPass questions reviewed against their cited primary sources. They are not official, released, retired, or current CPA Exam items.

Where can I verify the official REG scope?

Use the linked 2026 AICPA Blueprint for the authoritative content areas, representative tasks, skill levels, item counts, and score weights.

Core · REG

Free REG CPA Practice Questions

Answer five original, source-reviewed REG questions before choosing a longer practice path. The page uses the dated 2026 Blueprint and H.R. 1 testing boundary rather than undated tax assumptions.

By CPAPass Team

Quick answer

Answer five original, source-reviewed REG MCQs without an account. The 2026 exam structure has 72 MCQs and 8 TBSs across five testlets. This short set is not a score prediction or a complete practice test.

Public set first

Try five questions, then continue in CPAPass

Each question and explanation is available without registration. Create an account when you want to continue REG practice and keep your work together.

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2026 REG format

REG is a Core section with 4 hours of testing time. Its first two testlets contain 36 and 36 MCQs. Its final three testlets contain 2, 3, 3 TBSs.

MCQs carry 50% of the score and TBSs carry 50%. These are official score weights, not a suggested study-time formula.

Section typeCore

Testing time4 hours

MCQs72 · 50%

TBSs8 · 50%

Official 2026 REG content areas

REG covers ethics and professional responsibilities related to tax practice, business law, federal taxation of property transactions, individuals, and entities.

Open the official 2026 AICPA Blueprint for the detailed groups, topics, representative tasks, and skill levels.

Area	Official name	Score-weight range
I	Ethics, Professional Responsibilities and Federal Tax Procedures	10-20%
II	Business Law	15-25%
III	Federal Taxation of Property Transactions	5-15%
IV	Federal Taxation of Individuals	22-32%
V	Federal Taxation of Entities (including tax preparation)	23-33%

Official content-area explorer

Explore the 2026 REG content areas

Select an area to see its official Blueprint number and score-weight range. No generated skill percentages or predicted question mix are shown.

Score-weight range

Ethics, Professional Responsibilities and Federal Tax Procedures

10-20%

This is the official range assigned to Area I. It is not a promise about the exact questions in an individual exam form.

Blueprint limitationBlueprint tasks are representative, not exhaustive. The number of listed tasks does not establish content weight or predict the exact questions a candidate will receive.

Source contract reviewed 2026-08-03.

Current H.R. 1 testing boundary

Only H.R. 1 provisions within the applicable REG or TCP Blueprint scope are eligible for testing. Within that scope, provisions effective in 2024 or 2025 became eligible on July 1, 2026; all other provisions become eligible in the calendar quarter beginning six months after their effective date.

Read the official AICPA notice

Try five source-reviewed REG practice questions

Commit to an answer before reading each explanation. Review every distractor, then choose Next question to continue through the five-item set.

Question 1 of 5

REG - Individual Taxation

An unmarried taxpayer paid more than half the cost of maintaining a home where a qualifying child lived for more than half the year. Assuming all other requirements are met, which filing status best fits these facts?

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REG practice questions with answers

Browse all five REG questions from the session above. Try each question before opening its answer, then review why the other choices do not work.

REGQuestion 1 of 5

Individual Taxation

An unmarried taxpayer paid more than half the cost of maintaining a home where a qualifying child lived for more than half the year. Assuming all other requirements are met, which filing status best fits these facts?

A.Single
B.Married filing jointly
C.Married filing separately
D.Head of household

Show answer and explanation

Correct answer: D. Head of household

An unmarried taxpayer who pays more than half the cost of maintaining a home for a qualifying dependent may qualify for head of household status.

Why each choice is right or wrong

A. Single may describe the taxpayer's marital status, but the facts support the more specific head of household status.
B. Married filing jointly requires the taxpayer to be married or treated as married under the applicable rules.
C. Married filing separately also requires the taxpayer to be married or treated as married.
D. The unmarried status, household-cost test, and qualifying child facts support head of household status.

Source reviewed 2026-08-12: IRS Filing Status guidance

REGQuestion 2 of 5

Cash Method

A cash-method consultant completes work in December, receives the customer's check in January, and has no constructive receipt in December. When is the service income generally included under the cash method?

A.December, when the work was completed
B.January, when payment was received
C.Only when the check clears the bank
D.When the customer records the expense

Show answer and explanation

Correct answer: B. January, when payment was received

Under the cash method, income is generally included when it is actually or constructively received.

Why each choice is right or wrong

A. Completion of the work alone does not establish receipt under the cash method.
B. January is when the facts state that the taxpayer received payment.
C. Actual receipt of the check generally matters before the later bank-clearance date.
D. The customer's accounting does not determine the consultant's receipt date.

Source reviewed 2026-08-12: IRS Publication 538, Accounting Periods and Methods

REGQuestion 3 of 5

Depreciable Property

Which asset is generally eligible for tax depreciation when it is used in a business and has a determinable useful life longer than one year?

A.A delivery vehicle
B.Land
C.Inventory held for sale
D.A personal expense with no business use

Show answer and explanation

Correct answer: A. A delivery vehicle

Depreciable property generally must be owned, used in a business or income-producing activity, have a determinable useful life, and last more than one year. Land is not depreciable.

Why each choice is right or wrong

A. A business delivery vehicle is tangible property with a determinable useful life.
B. Land is not depreciable because it does not wear out or become obsolete in the required sense.
C. Inventory is recovered through cost of goods sold rather than depreciation.
D. A purely personal expense is not depreciable business or income-producing property.

Source reviewed 2026-08-12: IRS Publication 946, How To Depreciate Property

REGQuestion 4 of 5

Basis of Purchased Property

A taxpayer buys equipment for $40,000 and pays $2,000 of freight and installation costs necessary to place it in service. Ignoring later adjustments, what is the equipment's cost basis?

A.$2,000
B.$38,000
C.$40,000
D.$42,000

Show answer and explanation

Correct answer: D. $42,000

The basis of purchased property generally includes its cost and certain costs required to acquire and prepare it for use. Here, $40,000 plus $2,000 equals $42,000.

Why each choice is right or wrong

A. This includes only the added costs and omits the purchase price.
B. Freight and installation are not subtracted from purchase price in these facts.
C. This omits costs necessary to place the equipment in service.
D. $40,000 plus $2,000 equals a $42,000 cost basis.

Source reviewed 2026-08-12: IRS Publication 551, Basis of Assets

REGQuestion 5 of 5

Business Records

What is the strongest reason for a business to retain records that support items reported on a federal tax return?

A.To substantiate income, deductions, and credits reported on the return
B.To guarantee that the IRS will never examine the return
C.To replace the need to file a return
D.To convert personal expenses into business deductions

Show answer and explanation

Correct answer: A. To substantiate income, deductions, and credits reported on the return

IRS recordkeeping guidance explains that records support the income, expenses, deductions, and credits reported on a return.

Why each choice is right or wrong

A. Supporting reported tax items is a central purpose of business records.
B. Recordkeeping does not prevent an examination.
C. Maintaining records does not replace a filing obligation.
D. Documentation cannot change the underlying character of a personal expense.

Source reviewed 2026-08-12: IRS Publication 583, Starting a Business and Keeping Records

How to review these five REG questions

Choose an answer for each question before opening its explanation. Then review the correct-answer reasoning and every distractor, including when your first choice was correct.

A useful REG practice set makes you classify facts before calculating, such as deciding which amounts are taxable, deductible, capitalized, or carried into an entity or individual return.

If you remember thresholds but choose the wrong rule, rewrite the facts into taxpayer, transaction, timing, and limitation. Then solve a second question that changes only one fact so you can see which rule actually controls.

What five REG questions can and cannot show

This set can reveal how you apply its reviewed rules and explain the alternatives. It cannot estimate a CPA Exam score, predict a pass, or represent the full Blueprint.

Use the official Blueprint to verify scope, the section guide to plan coverage, and a larger set of unfamiliar questions when you need broader evidence.

Choose the next REG practice step

If a rule was unfamiliar, return to the REG guide before doing more questions. If a rule was familiar but the scenario caused the miss, continue with changed-fact practice and explain why each wrong option fails.

Create a CPAPass account when you want to continue section practice and keep your work together. The five free questions, official Blueprint link, and PDF resource remain available without treating account creation as proof of readiness.

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Request the REG PDF pack

Keep the section resource available for offline review. The PDF request is separate from creating a CPAPass account.

Get the REG PDFs

Try a different CPA section

Choose another section and try its five free questions, with explanations for every answer.

Browse all CPA practice questions

Review the REG section guide

Review the exam format, tested topics, and study-planning advice for your section.

Open the REG guide

Review the official Blueprint

Verify detailed groups, topics, representative tasks, and tested skill levels with the official source rather than treating this five-question set as complete coverage.

Open official Blueprint

REG practice questions: common questions

How many MCQs and TBSs are on REG in 2026?: REG has 72 MCQs across testlets of 36 and 36, followed by 8 TBSs across testlets of 2, 3, and 3.
How are MCQs and TBSs weighted on REG?: REG assigns 50% of the score to MCQs and 50% to TBSs. The official Blueprint lists these as score weights, not suggested study-time allocations.
Are the five REG questions on this page official AICPA questions?: No. They are original CPAPass questions reviewed against their cited primary sources. They are not official, released, retired, or current CPA Exam items.
Where can I verify the official REG scope?: Use the linked 2026 AICPA Blueprint for the authoritative content areas, representative tasks, skill levels, item counts, and score weights.

Continue REG practice in CPAPass

Create a free account to continue beyond this public REG set and keep your practice activity together.

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